An individual who is resident in any previous year, in the next year previous year, he shall be:
a) Non-ordinarily resident
b) non-resident
c) resident
d) any one of the three
The residential status of an assessee must be ascertained with reference to each previous year. A person who is R&OR in one year may become NON RESIDENT or R&NOR in another year or vice versa.
option (d) is correct.
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